2010 (10) TMI 754

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..... rt of Goods by road services" - period January, 2005 to December, 2006 - Held that:- appellants, while paying service tax on GTA service availed in connection with removal of their final product from factory, were doing so on an "output service" and, therefore, they were entitled to utilize, for payment of service tax on such service, credit of the tax paid on the input GTA service availed by them .....

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..... charged as recipient of Good Transport services. Both the lower authorities hold that the appellants are not eligible to use the Cenvat Credit for discharge of service tax liability. 3. Heard both sides and perused the records. 4. On perusal of the records, I find that the issue to be decided is whether the appellants are eligible to utilize the Cenvat Credit for payment of service tax on output .....

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..... " Admittedly, the appellants did not provide any taxable service, though they did manufacture an excisable product. Again, it is not in dispute that they were liable to pay service tax on GTA Service received by them in connection with clearance of their product from factory. But for the above Explanation, the GTA Service so received by the appellants would have been covered under the definition .....

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